COMMON ORDER

By this common order all these writ petitions are being disposed of. 2. In these Writ Petitions, a common issue arises for consideration as to whether the petitioners who are assigned to either the Central Tax Authorities or the State Tax Authorities under respective Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and/or Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as TNGST Act, 2017) can be subjected to investigation and further proceeding by the counterparts under the respective GST Enactments.

3. Following Writ Petitions have been filed by the petitioners who have been assigned to the State Authorities. Proceedings have been initiated by the Central Authorities. Details of the respective Writ Petitions are as under:-